CLA-2-82:OT:RR:NC:N1:118
Ms. Yesenia Martinez
Test Rite Products
1900 S Burgundy Place
Ontario, CA 91761
RE: The tariff classification of a Cup Caddy from China.
Dear Ms. Martinez:
In your letter dated February 23, 2018, you requested a tariff classification ruling.
The submitted sample, item number UJ80987J, is identified as a Cup Caddy. It includes a ceramic mug, a textile pouch, one mini long nose pliers and three precision screwdrivers. The woven fabric textile pouch measures approximately 7" wide and 9" long. It wraps over the lid of the mug and is secured by a 1" adjustable Velcro strip and two ¼" elastic bands. The pliers and screwdrivers fit into pockets that are sewn into the pouch. You have stated that the pouch is made of 100% polyester and the tools are made of steel with plastic handles. The Cup Caddy will be imported packaged for retail sale in a cardboard box.
You have inquired as to whether the Cup Caddy can be considered a set for classification purposes. The item consists of a single retail package containing articles that are classifiable under two or more separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the
international level. General Rule of Interpretation (GRI) 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail
sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The articles in the Cup Caddy fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. However, the articles in the sample do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the articles in the Cup Caddy must be classified separately.
The applicable subheading for the textile pouch will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the ceramic mug will be 6912.00.4400, HTSUS, which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the mini long nose pliers will be 8203.20.6030, HTSUS, which provides for Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Other: Other: Pliers. The rate of duty will be 12¢/doz. + 5.5 percent ad valorem.
The applicable subheading for the precision screwdrivers will be 8205.40.0000, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Screwdrivers, and parts thereof. The rate of duty will be 6.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division